Wisconsin Code § 196.71

Municipal public utility contracts
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If a municipality owns a public utility and if there is no other public utility
furnishing the same service, the commission, after a public hearing and determination that the municipally owned public utility
cannot be operated profitably, may authorize a contract between
the municipality and any person not a public utility to furnish
light, power or electric current to the municipality upon terms
and conditions approved by the commission. The person contracting with the municipality is not a public utility solely due to
the contract with the municipality.

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